05.MR.KPI - WFP Internal Audit Closure Rate

C2629.MR12.K05 - INTERNAL AUDIT CLOSURE RATE

KPI NAME

Internal audit action closure rate: percentage of internal audit agreed actions closed during the report period

NEW OR EXISTING KPI

New KPI

INDICATOR CODE

C2629.MR12.K05

RESPONSIBLE DIVISION

RMD

MR OUTPUT

1.2 Management oversight and compliance

PURPOSE

The purpose of this KPI is to track the implementation of Internal Audit (IA) actions**, indicating how effectively WFP responds to audit findings to strengthen governance, risk management, and internal controls. It serves as an indicator of organizational accountability and commitment to acting on independent oversight, while also measuring progress in closing existing actions and reducing the overall backlog during the reporting year. By monitoring this KPI over time, WFP can assess patterns in follow-up, optimize the value of audit activities, and identify any systemic or contextual factors that may affect implementation

**Internal audit actions include high and medium priority from internal audit reports only and does not include other reports such as proactive integrity reviews and advisories

CALCULATION FORMULA

Result KPI = (Total IA actions closed during the reporting year)/(Total action workload during the reporting year) X100

CALCULATION STEPS

1. Download data from Corporate Governance, Risk, and Compliance Tracking Tool (R2). Alternatively, request data from OIGA analytics team

2. Using the data downloaded;

   • To derive the total action workload during the reporting by adding the: total IA actions outstanding at the start of the year (1st of January of the reporting year) and new IA actions issued during the reporting year

   • To count the number of IA actions closed during the reporting year

3. Divide total closed actions during the reporting period divided by the total action workload during the reporting period

DATA SOURCE

Data is available from WFP Internal risks and recommendations tracking tool: "R2"

DATA COLLECTION METHOD

Data is collected by downloading from the WFP R2 platform

AUTOMATION

Partially Automated

BASELINE VALUE

38%

ASSUMPTIONS

• All IA actions are recorded in R2

• Action owners update the implementation status in R2 in timely manner

• Accurate and reliable data is available from OI

LIMITATIONS

• The indicator does not assess whether actions were closed on or before their target dates and therefore does not directly measure timeliness of implementation against agreed deadlines

• To mitigate this limitation, WFP will continue to monitor and follow up on overdue actions through its regular tracking and periodic reporting

• Access limitations within the R2 system and reliance on OIG for complete and validated data may affect the timeliness and granularity of available information

• Resource constraints may affect the achievements of the defined targets

REVIEW FREQUENCY

Annual

QCPR INDICATOR

False

OTHER UN COMMON/ COMPLEMENTARY INDICATOR

True

IS THE KPI A UN COMMON OR COMPLEMENTARY INDICATOR

UN Complementary

CONTRIBUTING AGENCIES

UNFPA, UNDP, UN Women, UNICEF, ILO, FAO

POINT OF CONTACT

wfp.performanceplanning@wfp.org